STATEOFLOUISIANA
CORPORATELIABILITY
“LaCARTE”PURCHASINGCARDPOLICY
July2,2014
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STATEOFLOUISIANACORPORATE
LIABILITY“LaCARTE”PURCHASINGCARDANDCBAPOLICY
1. PROGRAM
A. POLICYSTATEMENT
Thispolicycovers“LaCarte,”theStateofLouisiana’sCorporateLiabilityP‐CardProgram
andestablishesminimumstandardsforpossessionanduse.TheP‐Cardisatoolusedto
assistinthemanagementofpurchasing,paymentandaccounting.TheP‐CardisaVisa
cardissuedbyBankofAmerica(BOA)fortheStateofLouisiana.Thiscardwillenable
employeestopurchaseitemswiththeconvenienceofacreditcard,whileproviding
managementwithameansofmaintainingcontroloverthosepurchases.Theuseofthis
cardwillimproveefficiencyandeffectivenessbyreducingcostsassociatedwith
processingpurchasesandpaymentsandwillallowforthereceiptofgoodsonatimely
basis.
Anagencymayallowasinglepurchaselimit(SPL),agency‐wideoronanindividualcard
basis,upto$5,000withoutpriorapprovalfromtheOfficeofStatePurchasingandTravel.
Inaddition,thecardcyclelimitmaybedeterminedbytheagency.Limitssetbythe
agencyshouldreflectindividual’spurchasingpattern.UsingtheP‐Cardforpurchasesof
supplies,equipment,operatingservicesand/ormajorrepairsmustcomplywithproper
purchasingprocedures,rulesandregulations,LouisianaStatutesandExecutiveOrders.
Itistheresponsibilityoftheagenciestosetindividualcardholder’ssinglepurchaselimits.
TheOfficeofStatePurchasingandTravelmustapproveinwritinganyauthorityforaSPL
oronetimeoverridetobeabove$5,000.Requestswillbeconsiderediftheagencyisin
compliancewiththeprogram,withthestateguidelines,adequatestaffexperienceand
trainingaredemonstratedwithfactorsthatpromotetheoveralluseoftheprogramandif
theapprovalbyStatePurchasingandTravelisdeterminedtobeinthebestinterestofthe
state.
MultiplepurchasesmaybemadewiththeP‐Cardforcontractpurchases,eachday,upto
butnotexceeding$5,000percontract.Agencymusthaveaninternalpolicytoensurethat
purchasesfromcontractvendorsareforeachcontract’sspecificapprovedcontractitems.
Also,purchasesshouldneverbeartificiallydividedtoavoidtheP‐Cardpolicylimits.
Section6ofthecurrentSmallPurchaseExecutiveOrderreads“Inabsenceofagoodfaith
businessbasis,nopurchaseorprocurementshallbeartificiallydividedwithinacost
centeroritsequivalent,toavoidthecompetitiveprocessorthesolicitationofcompetitive
sealedbids”.
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ThispolicyandtherelatedproceduresalongwiththeuseoftheP‐Cardprogramdonot
negateanycurrentPurchasingPolicies,RulesandRegulations,LouisianaStatutes,
ExecutiveOrders,StateLiabilityTravelCardandCBAPolicyand/orPPM49,ifapproved,
asallmustbefollowedwhenusingandadministeringtheP‐Cardandthispolicy.
B. CONDITIONSOFPARTICIPATION
Allagencies/publicpostsecondary,asaconditionofparticipationintheStateCorporate
LiabilityP‐Card/CBAProgramshall,abidebythetermsofthispolicyunlessa“Requestfor
Exception”formissubmittedandapprovedbytheOfficeofStatePurchasingandTravel.
Allprogramparticipants,i.e.programadministrators,cardholder,CBAadministrators
andcardholderapproversarerequiredtocompleteanonlinecertificationclass,annually,
receivingapassinggradeofatleast90inordertoreceiveanewp‐card,arenewalp‐card,
remainasCBAadministratororremainasacardholderapprover.Thesecertifications
willbedevelopedandupdated,asnecessary,bytheOfficeofStatePurchasingandTravel
andtheagencywillbenotifiedassoonastheyareapproved.Allprogramparticipants
willbegivenampletimetoobtainthiscertificationoncenotified.Note:Thecertification
classfortheCBAadministratorwouldbethesameasacardholder’scertification.
Acardholder’sapprovermustbeasupervisorofthecardholderwhichwouldbeatleast
onelevelhigherthanthecardholder.Theapprovermustbethemostlogicalsupervisor
whichwouldbemostfamiliarwiththebusinesscaseandappropriatebusinessneedsfor
thecardholder’stransactions.
Toallowforproperandcompleteprogramaudits,allprogramparticipants,including
publicpostsecondary,willbemandatedtoimplementWORKSWorkflow,whichisan
onlinesystemthroughBankofAmerica.Thesystemcaptures transactions; Workflow
requires both cardholders and cardholder approver’s electronic signatures, along with the
ability to maintain receipts and backup supporting documentation in one central location
through the scanning feature which is also being mandated, therefore, assisting with audits and
reviews. The system allows for an additional level of approvals, beyond the cardholder and
approver. Another function of Workflow allows accounting information to be coded by the
cardholder for each transaction. The accounting function is mandated for ISIS/LaGov
interfaced agencies which would ultimately be interfaced to the ISIS and LaGov systems. For
all other agencies/post secondary/board/commissions, which are not ISIS/LaGov, interfaced
agencies, although it is still mandated for the agency to utilize Workflow including scanning
capabilities, the agency will not be required to interface with any accounting system.
Agency program participation requires annual review of the agency’s program conducted by
the agency’s internal audit section.
All receipt and supporting documentation must be scanned and tied to the applicable
transaction and not as one image for all transactions.
During implementation and continuation of users into Workflow, ensure that every
cardholder’s business email address matches the cardholder’s name. Another cardholder’s
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email address may not be used without prior approval from the Commissioner of
Administration. This is done for security reasons and to protect all cardholders.
Monthly reviews and inquiries, requested from the Office of State Travel, Division of
Administration auditors, etc, to agency program administrators, must be answered in the time
specified in the request. At this point, for monthly reviews, only justification is required for
each transaction, along with program administrator and agency verification and determination
that the transaction was for a business purpose and was in compliance with all state and agency
card program policies, purchasing rules and regulations, statutes, executive orders and PPM49.
Allcardholders,programadministrators,CBAAdministratorsandcardholderapprovers
mustsignthemostcurrent(SeeAttachmentB)StateofLouisianaCorporateLiabilityP‐
CardProgramAgreementFormfortheapplicableprogramroleonanannualbasis.
Agreementsacknowledgeandoutlinetheapplicableresponsibilitiesundertheprogram.
NoP‐cardshallbeissuedtoanyagencyprogramadministrators,departmenthead,CBA
administratororauditororanyotherrolesassociatedwithadministering,monitoringor
reviewingtheactivitiesoftheP‐Cardprogram,noemployee,fortravelallowances,whose
state’sindividualliabilitytravelcardaccounthasbeenrevokedduetocharge‐offsand/or
non‐payment,aswellasanynon‐stateemployees.Ifitisjustifiablehardshipforoneof
theabovepositionstonotbeallowedtopossessaP‐card,awrittenrequestmustbe
submittedtotheCommissionerofAdministrationincludingdetailedjustificationasto
whythisisnotfeasibleandwhatprecautionswillbetakentoguaranteethesecurityand
validityofpurchases.SpecificapprovalfromtheCommissionerofAdministrationmust
beobtainedpriortoissuingacardtoanindividualservinginanyoftheseroles.
Theonlyexceptionregardinganemployeepossessingacardwitharoleintheprogramis
acardholderapprover.However,inorderforacardholderapprovertopossessap‐card,
monthlyaudit,sign‐offinWorkflowsystem(onceimplementedintoWorkflow),andall
otherresponsibilitieslistedthroughoutthispolicyforacardholderapprover,musttoobe
fulfilledbysomeonewhichisatleastonelevelhigherthantheapprover.
Alltransactionsandsupportingdocumentationmustbe,ataminimum,randomlyaudited,
byasecondparty;eithertheagency’sfiscalsectionortheagencyprogramadministrator.
Itisstronglyurgedthatagenciesestablishcontrolsforpreandpostapprovalofitems
purchasedontheP‐card.
Additionaldocumentationsteps,thatarestronglyrecommended,whichwouldstrengthen
controlsinthereviewprocessinclude:
 Documentingthereasonforthepurchase(casenumber,project,etc.)onthe
receiptalongwithsignaturefromcardholderandsupervisor.
 Inventorytypepurchases(electronic,etc.)shouldhave“receivedby”anda
signatureonpackingsliporothershippingdocumentationtoensurethatthe
purchasearrivedandisaccountedforattheagency.
Anyrecognizedorsuspectedmisuseofthep‐cardprogramshouldbeimmediately
reportedtotheagencyprogramadministratorandmaybeanonymously,reportedtothe
StateofLouisianaInspectorGeneral’sFraudandAbuseHotlineat1‐866‐801‐2549orfor
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additionalinformationonemayvisit
http://oig.louisiana.gov/index.cfm?md=pagebuilder&tmp=home&nid=3&pnid=0&pid=4
&catid=0.
Intheeventthatanagency/publicpostsecondaryentityfailstocomplywiththe
requirementsforparticipationintheP‐cardProgram,theresultofnoncompliancemaybe
removalfromtheP‐Card/CBAProgram.
2. DEFINITIONS
Accountholder/Cardholder‐terminologyusedtoreferencetheemployeethathasbeen
issuedaP‐Card.
AgreementForm–Aformsignedbyaprogramadministrator,cardholderand
cardholderapprover,annually,thatacknowledgestheyhavereceivedrequiredtraining
fromagency,completedthestate’scertificationrequirementandreceivedapassingscore
ofatleast90,understandstheP‐CardPolicies,bothstateandagencyandaccepts
responsibilityforcompliancewithallpoliciesandprocedures.
CardholderEnrollmentForm–AformthatinitiatestheP‐Cardissuanceprocessforthe
cardholder.
ControlledBilledAccount(CBA)–acreditaccountissuedinanagency’sname(no
plasticcardsissued).TheseaccountsaredirectliabilitiesoftheStateandarepaidbyeach
agency.CBAAccountsarecontrolledthroughanauthorizedadministrator(s)toprovide
meanstopurchaseanyallowedtransactions/servicesallowedinthecurrentState
LiabilityTravelCardandCBAPolicy.Pleaserealizethatalthoughothertravelrelated
chargesarenowallowedontheCBAaccount,thetravelershouldbeawarethatthereisno
plasticissuedforaCBAtoensurethatthiswillnotimpairhistravelplans.
Cycle‐theperiodoftimebetweenbillings.Forexample,theStateofLouisianaP‐Card
closingperiodendsatmidnightthe5thofeachmonth.Synonymouswith“billingcycle”
CycleLimit–maximumspending(dollar)limitaP‐Card/CBAisauthorizedtochargeina
cycle.Theselimitsshouldreflecttheindividual’spurchasingpatterns.Theseare
preventativecontrolsand,assuch,shouldbeusedjudiciously.
DisputedItem–Anytransactionthatwasdoublecharged;chargedaninaccurateamount,
orchargedwithoutcorrespondinggoodsorservicesbytheindividualcardholder.
ElectronicFundsTransfer(EFT)–anelectronicexchangeortransferofmoneyfromone
accounttoanother,eitherwithinthesamefinancialinstitutionoracrossmultiple
institutions.
ElectronicSignature–Anelectronicsound,symbolorprocessattachedtoorlogically
associatedwitharecordorexecutedoradoptedbyapersonwiththeintenttosignthe
record.
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Fraud–Anytransaction,intentionallymadethatwasnotauthorizedbythecardholderor
notforOfficialStateBusiness.
IncidentalExpense–iftravelexpenseshavebeenapprovedbytheOfficeofStateTravel,
thesewouldbetheexpenses,incurredwhiletravelingonofficialstatebusiness,whichare
notallowedonthestateliabilityP‐Card.Incidentalsinclude,butarenotlimitedtomeals;
feesandtipstoporters,baggagecarriers,bellhops,hotelmaids;transportationbetween
placesoflodging/airportsuchastaxi;phonecallsandanyotherexpensenotallowedin
theStateLiabilityTravelCardandCBAPolicy.
INTELLILINK–Visa’s web-base auditing tool which is used to assist with monitoring and
managing the agency’s card program usage to ensure that card use conforms to all policies and
procedures.
ISIS–StateofLouisiana’sintegratedsystemusedforaccounting,financing,purchasing,
andcontractingfunctions.
LaGov–StateofLouisiana’snewestintegratedsystemusedforaccounting,financing,
logistics,humanresources,travelanddatawarehousestorageandreporting.
MerchantCategoryCode(MCC)–standardcodethecreditcardindustryusesto
categorizemerchantsbasedonthetypeofgoodsorservicesprovidedbythemerchant.A
merchantisassignedaMCCCodebytheacquiringbank.
MerchantCategoryCodeGroup(MCCG)–adefinedgroupofmerchantcategorycodes.
MCCGsareusedtocontrolwhetherornotcardholderscanmakepurchasesfrom
particulartypesofmerchants.
Merchant–abusinessorotherorganizationthatmayprovidegoodsorservicestoa
customer.Synonymouswith“supplier”or“vendor”.
PolicyandProcedureMemorandum49(PPM49)–thestate’sgeneraltravel
regulations.Theseregulationsapplytoallstatedepartments,boardsandcommissions
createdbythelegislatureorexecutiveorderandoperatingfromfundsappropriated,
dedicated,orselfsustaining;federalfunds,orfundsgeneratedfromanyothersource.
http://www.doa.louisiana.gov/osp/travel/travelpolicy.htm
SinglePurchaseLimit(SPL)‐themaximumspending(dollar)limitaP‐Cardis
authorizedtochargeinasingletransaction.TheSPLlimitmaybeupto$5,000;however,
thislimitshouldreflecttheindividual’spurchasingpatterns.Thesearepreventative
controlsand,assuch,shouldbeusedjudiciously.Purchasesshallnotbesplitwiththe
intentofandforthepurposeofevadingtheP‐Cardsinglepurchaselimitsetfor
cardholders.
P‐Card‐acreditaccountissuedinanemployee’sname.Thisaccountisthedirectliability
oftheStateandispaidbyeachagency.P‐Cardaccountsarethepreferredmeansof
paymentforpurchasesofgoodsandservices.AlsoreferredtoastheLaCartecardand
PurchasingCard.
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P‐Card/BillingCyclePurchaseLog–Paperandelectronic,oncetheagencyhas
completedtheimplementationofWorkflow,thislogisusedinthereconciliationprocess
forpurchases/serviceschargedduringthebillingcycle.Thelogisusedtodocument
cardholderapprovalofpurchasesbilledbymatchingthepaperbillingstatement,received
fromthebank,tothelogandthedocumentationobtainedfromthevendor(s).Approval
ofthelogbythecardholdercaneitherbebysignature(paperlog)orelectronicsignoff
(throughWORKSWorkflowreconciliation).Likewise,thedesignatedapprover
(supervisorofcardholderwhichisatleastonelevelhigherthancardholder)caneitherbe
bysignature(paper)orelectronicsignoff(onlineinWORKSWorkflow).
Transaction‐asinglepurchase.Acreditalsoconstitutesatransaction.
TransactionDocumentation–alldocumentspertainingtoatransaction,bothpaperand
electronic.Thedocumentationisalsousedforreconciliationattheendofthebillingcycle
andistoberetainedwiththemonthlyreconciliationdocumentationforreviewandaudit
purposes.Examplesoftransactiondocumentationinclude,butarenotlimitedto:
itemizedpurchasereceipts/invoices(withcompleteitemdescriptions,notgenericsuchas
“generalmerchandise),receivingdocuments,credits,disputes,andwrittenapprovals.If
travelhasbeenapproved,documentationshouldalsocontainairlineexceptions,
justifications,approvals,travelauthorization,travelexpense,etc.
WORKS–BankofAmerica’sweb‐basedsystemusedforprogrammaintenance,card/CBA
issuing/suspension/cancellationandreporting.
WORKS Workflow – Bank of America’s online system that includes user profiles and
transaction workflow. For ISIS and LaGov interfaced agencies, transactions are coded and
interfaced to the ISIS/LaGov systems for payment monthly.
3.
STATECORPORATELIABILITYP‐CARDADMINISTRATIONRESPONSIBILITIES
A.
OFFICEOFSTATEPURCHASINGANDTRAVELRESPONSIBILITIES
TheStateofLouisiana,OfficeofStatePurchasingandTravelisresponsibleforthe
statewidecontractadministrationoftheCorporateLiability“LaCarte”Purchasing
Card/CBAProgram.TheStateProgramAdministratorwillserveasacentralpointof
contacttoaddressallissuesandchangesnecessarytotheoverallprogram,andcoordinate
suchchangeswiththecontractor,BankofAmerica.
TheOfficeofStatePurchasingandTravelwillissueandmaintaintheState“LaCarte”
PurchasingCardCBAPolicyascontainedherein.Ifthestate’spolicyortheprogramlimits
arechangedstatewide,arevisedP‐Card/CBAPolicywillbeissuedbytheOfficeofState
PurchasingandTravel.
TheOfficeofStatePurchasingandTravelwillapproveagencyparticipationinthe
programandidentifytheallowableMerchantCategoryCodes(MCC)andtheirlimits,if
applicable.
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Travelmerchants,includingfoodmerchants,areprohibitedfromindividualemployeeuse
unlessarequestismadebyanagencytosupporttheuseoftravelandfoodmerchants.
Therequest,alongwithstrictguidelinesoutlinedintheagencypolicyinaccordancewith
thecurrentStateLiabilityTravelCardandCBAPolicyandcurrentPPM49guidelines,and
thewrittenapprovalbytheOfficeofStatePurchasingandTravelisrequiredpriortoany
travelexpensebeingallowedontheP‐Card.
Iftravelallowancesarerequestedforindividualemployeeuse,onlyMCCallowances
outlinedintheStateLiabilityTravelCardandCBAPolicywillbeallowed.CBAaccounts
maynowbeopenedtoallowallMCCCodes/GroupsoutlinedinthecurrentStateLiability
TravelCardandCBAPolicy.Proceduresmustbedevelopedbytheagencyandincludedin
policiesregardingtravelpurchases.Pleaserealizethatalthoughothertravelrelated
chargesarenowallowedontheCBAaccount,thetravelershouldbeawarethatthereisno
plasticissuedforaCBAtoensurethatthiswillnotimpairhistravelplans.
TheonlytravelexclusionwhichdoesnotrequireStatePurchasingandTravelapprovalis
rentalcarallowances.Attheagency’sdiscretion,cardholdersareallowedtousetheirP‐
Cardforin‐staterentalsatEnterpriseRentACar(MCCCode3405),andforout‐of‐state
rentalsatEnterpriseRentACar(MCCCode3405),NationalCarRental(MCCCode3393)
andHertzCarRental(MCCCode3357).
Anywaivertothispolicywillbeconsideredonacase‐by‐casebasisandshouldbein
writingontheexemptionrequestformandforwardedtotheOfficeofStateTravelfor
approval.
Thisprogramdoesnotallowcashwithdrawals/transactionsoranyattemptsforcash
transactions,ascashisblockedfromthisprogram.
B. AGENCY/PUBLICPOSTSECONDARYRESPONSIBILITIES
AgencyresponsibilitiesincludeadministrationofitsCorporateLiabilityP‐Card/CBA
programs,andcompliancewithstateguidelinesidentifiedherein,anycurrentPurchasing
Policies,RulesandRegulations,LouisianaStatutes,ExecutiveOrdersand/orcurrentState
LiabilityTravelCardPolicyandPPM49,ifapplicable.
TheDepartmentHeadwillberesponsiblefordesignatingAgencyP‐Card/CBAProgram
AdministratorsandforimmediatelynotifyingtheStateProgramAdministratoratthe
OfficeofStatePurchasingandTravelofanychanges.
Agenciesareresponsiblefordevelopingpoliciesdocumentingallinternalproceduresand
ensuringthattheyareinaccordancewiththeguidelinesoftheCorporateLiabilityP‐
Card/CBAPolicyincludingadefinitionofsplitpurchasingalongwithastatementthata
singlepurchaseshallnotbeartificiallydividedtoavoidtheSPLorprocurement
procedures.Policiesshouldbeupdatedasnecessarywithchanges/additionswhichmay
occurintheAgency’sinternalproceduresand/orState’sCorporate“LaCarte”Purchasing
CardPolicyincludingupdatingofMCCCodes,asnecessary,whenprovidedbytheOfficeof
StatePurchasingandTravelandBankofAmerica.
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TheAgencyProgramAdministrator(s)willberesponsibleforkeepingwellinformedof
programupdates,astheyaresentasemailupdates,alongwithdisseminationofthis
informationtotheDepartmentHead,cardholders,CBAadministrator,cardholder
approverandanyotheragencypersonnelasdeemedappropriate.
Agenciesareresponsibleforperformingpostauditsofcardholdertransactionstomonitor
appropriateusewhileverifyingthatpurchasesaremadeinaccordancewithCorporate
Liability“LaCarte”PurchasingandCBACardPolicy,allcurrentpurchasingpolicies,
purchasingrulesandregulations,LouisianaStatutes,ExecutiveOrders,StateLiability
TravelCardandCBAPolicyandPPM49,ifapplicable.Thebankwillprovidereporting
capabilitiesatnocosttoeachagency.RememberalltransactionsMUSThaveareceipt,
bothpaperandelectronic,oncetheagencyhascompletedtheimplementationof
Workflow.Electroniccopiesmustbeunalterableandreadilyavailabletoauditorswhen
requested.Theagencyisresponsibleforsecuringandarchivingtransactiondataas
requiredbythebusinessoperationsoftheagency.IfusingWORKSWorkflow,datais
availableelectronicallyforupto3years.IfusingIntellilink,dataisonlyavailablefora27
monthrotatingperiod.Ifanagencyrequiresdocumentationretentionmorethanstated
above,itistheresponsibilityoftheagencytoobtainandarchivethetransactiondata
annually.
Monthly certifications that the procedures of audit section of this policy have been conducted
must be submitted to the Office of State Travel. The certification will indicate that agency
personnel administering the P-card Program has generated the required reports, all
requirements listed in policy have been completed, and necessary findings have been
investigated, documented and handled appropriately.
Inadditiontoestablishingpropercontrolsandagency’sprocedures,agenciesare
responsiblefor:
1. Determiningappropriatecardholdersandsettingindividualcardholderlimitsfor
singletransactions,dailyand/orcycletransactionlimits.Whilewerecognizecertain
businesstransactionsrequirehigherlimitsexceeding$5,000andmaybegrantedby
submittinga“RequestforExceptionForm”totheOfficeofStatePurchasingandTravel
forapproval,agenciesarecautionedwhenincreasingSPLthatbestpracticecallsfor
theSPLtobelimitedtothelowestnecessarySPLthatisneededforthedutiesofthat
individual.The“RequestforExemptionForm”wouldalsobeapplicabletoopenany
MCCCodeswhichareclassifiedaseither“P”forprohibitedor“R”forrestricted.Itis
alsobestpracticetoissueonlyonecardpercardholder.
2. MonitoringforcardholderaccountswhicharenotactiveandadjustingSPL’sand/or
monthlycyclelimitsaccordinglybasedonpossiblechangeinneedsandcancellationof
card,whennotutilizedinatwelvemonthperiod.Acardmayonlyremainactive,if
dormantfora12monthperiod,byjustificationandapprovalfromtheOfficeofState
Travel.Ifapprovalisgranted,thecardmustbesuspendedandprofilechangedto$1
limituntilfutureneedforactivation.Anexampleoftheneedforacardthatmaybe
dormantfor12‐monthsisthatthecardisbeingmaintainedonlyforemergency
situations.
3. Developmentofapurchasingcardlogusedtoassistinreconciliationprocess.
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4. DevelopingproceduresfortravelallowancesinaccordancewithStateLiabilityTravel
CardandCBAPolicy,ifrequestedbytheagencyandapprovedbytheOfficeofState
PurchasingandTravel.
5. Determiningallowablemerchantcategorycodesbasedonindividualneedsandthe
State’sallowances.
6. Educatingprogramparticipantsonstateandagencypolicyrequirements,procedures
andallowances.
7. Educatingprogramparticipantsonuseofthecardsalestaxrequirements.
8. Maintainingbudgetarycontrols.
9. Establishing procedures, as part of exit paperwork, to collect and cancel cards upon
terminationoftheemployee.Exitproceduresincludeareviewbythecardholderand
supervisor and/or program administrator of all current charges on the account,
verifying that all necessary supporting documents, receipts and required signatures
havebeenobtained.Cardsshouldbereturnedtotheagencyprogramadministratorto
cancelanddestroy.
10. Educatingcardholdersonprocessofreportingacardlost,stolenand/orany
fraudulentactivity.
11. Requestingcards,usersinWORKSandperforminganymaintenancenecessaryfor
agencycardholders.IssuingsecureUserID’sforeachcardholder,approver,CBA
administrator,accountant,auditorsandagencyprogramadministratorinallWORKS
applicationsiftheonlinesystemisimplemented.
12. Agencypolicymustspecificallyaddresshowanemployee’sabsenceduringapproval
processoftransactionswillbehandled,especiallyonceagencyhasimplementedthe
WORKSWorkflowsystem.
13. Monitoringtheissuanceofcards,ensuringpromptreconciliationofperiodic
statements.
14. EstablishingproceduresforreducingP‐Cardcardholdersto$1limitsorsuspending
thecardduringanextendedabsenceand/oruntilthecardholderreturns.Thiswillbe
donetoprotectthecardholderandtheagencyduringtheirabsence.
15. Establishingandenforcingpersonnelpoliciestodisciplineemployeesintheeventof
abuseorfailuretocomplywithestablishedguidelines.Ensurethattheconsequences,
outlinedintheagency’spolicyareexecutedandallprogramparticipantsareawareof
theconsequencesofcertainactionsinvolvingtheP‐cardProgram.
16. DevelopingprocedurestocoverbothP‐CardandT‐Card,ifapproved,forrecovering
unauthorizedchargesand/oroverageofallowancesasdefinedinPPM49.Ifabuse,
whetheraccidentalforP‐CardandT‐Cardsuchastravelincidentals,occursmorethan
twice,cancellationisstronglyencouraged.
17. Developingproceduresforstate,city,parishtaxreimbursementforunauthorizedtax
exemptpurchases,includingtravelifapprovalisrequestedandgranted.AlsoSee
StateLiabilityTravelCardandCBAPolicy.
18. Maintaininglistofallagencycardholder’snames.
19. EstablishingagencyCorporateBusinessAccounts(CBA’s)anddeterminingproper
administrators/approvers.Thecontracttravelagencymustbenotifiedofauthorizers
foreachCBAaccount.
20. Annually,thedepartmenthead,alongwithallcardholderapproversshallreview
cardholders,cardholderlimitsandensureappropriateutilization.Afileshallbe
maintainedshowingcompliancewiththisrequirement.
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21. Developproceduresforonlineaccounts,suchasAmazon,PayPal,EBay,etc.These
typesofaccounts,ifnecessaryandallowedforusebyanemployee,musthavea
standalonebusinessaccountorregistrationandmustnotbecombinedwithan
individual’spersonalaccount.Bydoingthis,itallowstheagencyaccesstoviewthe
accountsonlinewhileverifyingthatallpurchaseswerebusinessrelated,email
receiptswerenotalteredandthatallpurchasesarebeingdelivereddirectlytothe
agency.
22. ISISAccountingInterfaceAgencies:
Establishandassigndefault/overrideaccountingcodesfortransactionsnototherwise
coded through the electronic online WORKS Workflow. There will be a default
accounting code for each appropriated program that will consist of the
fund/agency/organization/objectcombination.Codingwillbeassignedeitherthrough
onlineallocationorthroughtheapplicationofoverridecodesduringexportfromBOA
to ISIS. Default/override codes are assigned by Office of State Reporting and
Accounting Policy (OSRAP) and are included in the export programming when no
allocationcodingisapplied.
TheAgencywillberesponsiblefornotifyingOSRAPofallinstancesthatwillrequirea
change in the agency’s structure. The Agency will be responsible for updating user
restrictionswithinitsinstancewhenusingtheWORKSWorkflow.
Ensuringaclearing(PPPP)oroverrideorganizationcodeissetupforeachcorporate
account (ISIS Agency) for miscellaneous charges and for cardholder transactions that
haveanincorrectormissing)code.
ISIS Agencies will be responsible for reconciling cardholder statement (paper or
electronic) to electronic payment (P3 P‐Card Vendor Payment Voucher Input Form)
and distributing costs from the default/override accounting codes to the proper
accountingcodes.ISISAgenciesmustnotifyOSRAPimmediatelyofanydiscrepancies.
23. NON‐ISISAccountingInterface:
Agencieswillassigncodesspecifictotheiraccountingsystem.Theseassignedaccount
numberswilltrackpurchasesasdeemednecessary.
24. Non‐InterfaceAgencies:
For any agency not receiving an interface into their accounting system, it will be the
agency’sresponsibilitytoensurethatthereconciliationiscompletedandpaymentsare
paid in full, timely each month, with ONE electronic funds transfer (EFT) to Bank of
America.
25. LaGOVAgencies:
Establish and assign default accounting codes for each cardholder in WORKS. The
Agency will be responsible for maintaining the Accounting Code and the cardholder
defaultswhenthereisachangeintheagency’sstructure.
WORKS will be set to validate accounting codes. When there is a timing issue that
resultsinatransactionbeinginterfacedwithanaccountingcodethatisnolongervalid
inLaGov,thetransactionwillposttoadefaultfund/costcenter.
C. Supervisor/ApproverResponsibilities
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1. ObtainannualapprovercertificationthroughtheState’sonlinecertificationtraining
programinwhichapassinggradeofatleast90mustbeobtained.
2. ObtainagencyprogramtrainingandsignanApproverAgreementForm,annually,with
originalsgiventoagencyprogramadministratoralongwithapproverreceivingacopy.
3. Obtain,reviewandunderstandthestateandagencypoliciesandallapplicablerules,
regulations,policies,procedures,guidelines,statutes,executiveordersandPPM49,if
applicable.
4. Keepwellinformedofprogramupdatesassentfromagencyprogramadministrators
oranyoneassociatedwiththeStateLiabilityP‐CardProgram.
5. Ensurethatalogiscompletedbyeachcardholder,thatthelogcorrespondswiththe
monthlybillingstatementandthatthelogandstatementaresignedbybothapprover
andthecardholder.
6. Always submit approvals with all necessary documentation including complete line
item descriptions where generic description is on receipts such as “general
merchandise”(bothpaperandelectronic)inatimelymanner.
7. Ensure that supporting documentation, including the signed log or approved
electroniclogandsignedstatement,bybothapproverandthecardholder,alongwith
anyfindings and justifications are sent to the agency’sfiscal officefor review,where
thedocumentationwillbemaintainedinonecentrallocation,inaccordancewiththe
state’srequirementsandtheagency’spolicy.
8. Immediately report any fraud or misuse, whether actual, suspected or personal
charges to the agency program administrator, as well as, agency head and other
personnel/agencies as required. An approver will participate in any disciplinary
actionswhichmaybedeemedappropriate,ifnecessary.
9. Notify an agency program administrator, immediately, upon separation, change in
department/sectionorduringextendedleaveforanycardholdersinwhichyouarethe
approver.
10. Complete an exit review, with the cardholder, of the cardholder’s transactions,
supporting documentation and receipts, as well as, obtaining necessary signatures
priortodeparture.
11. Ensure that the P‐Card is obtained from the employee upon separation or change in
department/section and return card to agency program administrator. Ensure that
agency program administrator makes necessary changes to cancel the card and to
remove approver as the employee’s approver and/or employee from the list of
cardholdersforwhichapproverisresponsible.
12. Ensure that either approver or the cardholder notifies the agency program
administratorifcardislost,stolenorhasfraudulentcharges.Ensurethecardholder
immediatelynotifiesthebankaswell.
13. Review, at a minimum annually, all cardholders which approver is designated as an
approver along with profile limits to ensure appropriate utilization of the card and
program intent. This will ensure that all cardholders limits, MCC Codes, etc., are
workingproperlyforthecardholder.Iflimitsorcodesarenotallowingthecardholder
toperformhisduties,thenapprovershouldcontacttheagencyprogramadministrator
tomakenecessaryadjustments.
14. Ensurethatcardholderisneverafinalapproverofhisownmonthlytransactions.
15. Ensureeachtransaction,tothebestofapprover’sknowledge:
 Hasanappropriatebusinesspurpose,fitsthecardholder’sbusinessneeds,andis
auditedincludingareviewofallsupportingdocumentation.
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
Is in compliance with all current purchasing rules and regulations, statutes,
executiveorders,policiesandPPM49,ifapplicable.
 Is in compliance with the agency’s policy and the State’s Corporate Liability P‐
Card/CBApolicyandStateLiabilityTravelCardandCBAPolicy,ifapplicable.
 Doesnotincludestatetax,asthisprogramisstatetaxexempt.
 Includes all required and complete documentation, including a detailed receipt,
supportingthetransactionandalldocumentationisscannedintoWorkflowand
tiedtotheappropriatetransactions.
 Is not a duplication of personal request and/or reimbursements, if for travel
relatedexpenses.
 Hasbeenverifiedtoensurethateachtransactionhasareceiptandthereceipt’s
date, supporting documentation and documentation dates, along with the log
dates, correspond with known business needs or trip allowances and dates, if
applicableandtravelhasbeenapproved,alongwithprogramcycledates(which
beginthe6thofonemonthandendsthe5thofthefollowingmonth).
 Has been coded properly for payments as outlined in the agency policy and
proceduresandasrequiredinWorkflowforISISandLaGovinterfacedagencies.
16. SecureallassignedWORKSapplicationUserIDsandpasswords.NevershareUserID
andpasswordsand/orleavetheworkareawhileloggedintothesystemorleavelog‐in
informationlyinginanunsecurearea.
17. Understand thatfailure to properly fulfill responsibilities as a P‐card approver could
result,ataminimum,inthefollowing:
 Written counseling which would be placed in employee file for a minimum of
12months.
 Consultationwithagencyprogramadministrators,andpossiblyheadofagency
andinternalauditsection.
 Disciplinaryactions,uptoandincludingterminationofemployment.
 Legalactions,asallowedbythefullestextentofthelaw.
D. AuditReports
Attachment A contains a list of reports created for agencies to use for monthly audit
requirements of this program through WORKS and Intellilink. Some reports are required to
be generated and reviewed at least once a month, while others have been created and
designed as added value to assist in policy compliance. Although all of the reports are not
required monthly, agencies are strongly encouraged to determine which of the reports are of
the most value to them and should consider rotating them, at a minimum every other month.
When running these reports, it is the agency’s responsibility to not only review the data
gathered, but to make certain that transactions are for a business purpose and have a
legitimate business need for the cardholder. In the event that a transaction is being
investigated, the cardholder must explain and justify the transaction being questioned.
Based on the cardholder’s explanation, the agency should address the situation accordingly.
All documentation/findings/replies, resulting from the monthly audit of P-card transactions,
are to be centrally located and readily available for any internal or external audits
that may occur. Most reports listed in Attachment A are available through VISA
Intellilink. Intellilink’s data is available for a 27 rotating month period. If an agency
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requires documentation retention for more than 27 months, it is the responsibility of the
agency to obtain and archive the transaction data accordingly.
Monthly certification that the above procedures have been conducted must be submitted to
the Office of State Travel. The certification will indicate that agency personnel
administering the P-card program have generated the required reports, all requirements
listed in the policy have been completed, and necessary findings have been investigated,
documented and handled appropriately.
Inaddition,reportsshallbeusedasatooltoassisttheagencyprogram
administrator/agencywithdeterminingwhichcardholdersmayneedarefresher
trainingcourse,re‐certificationofthestate’sonlinetraining,counseling,cancellationof
card,duetoinaccuracies,etc.,aswellas,todeterminepossiblechangestocardholder’s
limits,profiles,andMCCgroups.
WhenWORKSWorkflowimplementationhasbeencompleted,aBillingCyclePurchase
Logreportwillbeavailableforprint.Itisanun‐editable,PDF,formattedreport.The
WORKSWorkflowsystemdataisgeneratedatthetimeofreportrequestwiththemost
currentsignoffinformationwiththedateandtimestampoftheapprovalcapturedinthe
audittrackingalongwithalldocumentationwhichhasbeenscannedtosupportP‐card
transactionsandtiedtotheappropriatetransaction.Alwaysensurethatthecorrect
cycleperiod/datesareenteredwhenprintingthelogreport.Cycledatesforthe
programbeginonthe6thofonemonthandendsonthe5thofthefollowingmonth.
OnceanagencyhasimplementedWORKSWorkflow,thereareadditionalreportsthat
canbecreatedtogivecardholderapprovers,accountants,agencyprogram
administrators,auditors,andmanagementinformationtomonitorthecomplianceof
theircardholdersandstaff.DataisavailableelectronicallywithinWORKSWorkflowfor
upto3years.Ifanagencyrequiresdocumentationretentionformorethan3years,itis
theresponsibilityoftheagencytoobtainandarchivethetransactiondataannually.
4.
A.
POLICYREQUIREMENTS
STATECORPORATELIABILITYP‐CARDACCOUNTREQUIREMENTS/GUIDELINES
1. AllP‐Cardtransactionsmusthaveadetailedreceipt,notagenericdescriptionsuchas
“generalmerchandise”orshouldbefullydocumentedelsewhere,(bothpaperandan
un‐editableelectronicform,onceanagencyhasimplementedWorkflow)andmustbe
inaccordancewithPurchasingPolicies,RulesandRegulations,LouisianaStatutes
and/orExecutiveOrders,Corporate Liability “LaCarte” Purchasing Card Policy, as well
as, State Liability Travel Card and CBA Policy andPPM49guidelines,ifapplicable,
http://www.doa.louisiana.gov/osp/travel/travelpolicy.htm.
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2. Necessarytrainingshouldbeconductedtoensurethatallprogramparticipants,suchas
programadministrators,cardholders,CBAadministrators,cardholderapprovers,and
anyotherapplicablepersonnelthathasaroleinadministeringthisprogram,isaware
ofalldutiesandresponsibilitiesassociatedwithpossession/useofaStateCorporate
LiabilityP‐Card.Agencyprogramadministratorsshallmaintaintheannual,original
signedagreementformfortheStateofLouisianaCorporateLiabilityP‐CardProgram
forallparticipantsoftheP‐CardProgram.Acopyofthesignedagreementalongwith
thestateandagencypolicies,oralinktoallpolicies,procedures,rules,regulations,
executiveordersandPPM49,ifapplicable,shallbeprovidedtotheprogramparticipant.
3. Cardholdersmustbeapprovedbyappropriateagencyauthorityanddistributedonlyto
frequentpurchasers/travelers,basedontherequestofasupervisor,manageror
departmenthead,notasanautomaticprocessuponhiring.
4. Allprogramparticipantsmustattendagencytraining.Participantsmustreceivestate’s
onlinecertification,achievingascoreofatleast90andsignanagreementform
applicabletotheemployee’sroleintheprogram,acknowledgingresponsibilities.Both
oftheserequirementsaredueannually.
5. AllP‐Cardsareissuedwithcorporateliability,underwhichthestateisliableforthe
costofthepurchases.TheprogramisbasedonthestrengthoftheState’sfinancial
resources,notthepersonalfinancesofthecardholder.
6. DuetoStateLiability,CorporateP‐CardsaretobeissuedinthenameofStateof
Louisianaemployeesonly.
7. P‐Cardswillbeissuedwithduallimits,ataminimum.Theoverallcardcyclelimit
determinedbytheagency,andaSPLlimitupto$5,000,alsodeterminedbytheagency.
Theselimitsshouldreflecttheindividual’spurchasingpattern.Thesearepreventative
controlsand,assuch,shouldbeusedjudiciously.ExceptionstotheSPLmaybe
requestedfromtheOfficeofStateTravelwithaP‐Cardexemptionrequestform.
8. Default/overrideaccountingcodesmustbeassignediftheagencyhascreatedan
interfacewiththeaccountingsystem.
9. StateCorporateLiabilityP‐CardisaVISACardandwillbeidentifiedwiththeStateof
LouisianasealandmarkedLouisiana“LaCarte”.Thecardswillbewhiteandembossed
withtheEmployee’sname,departmentname,accountnumberandtaxexemptnumber.
10. ExpiringP‐Cardswillautomaticallybereplaced/renewedpriortotheP‐Card’s
expirationdatebytheissuingbank.Allreplacement/renewedcardswillbesenttothe
agency’sprogramadministratorforproperdistributionandallcardholdersmusthave
re‐certificationfromthestate’sonlinetrainingclassachievingapassingscoreof90
priortoreceivingtherenewalp‐card.
B. DECLAREDEMERGENCYUSE
IntheeventtheGovernordeclaresastateofemergency,theP‐Cardmaybechangedto
allowhigherlimitsandopeningofcertainMCCcodesforessentialemployeeswhoare
cardholdersthatwouldbeactiveduringanemergencysituationandnotforALL
cardholders.AnemergencyprofilemustbecreatedinWORKSwhichshallnotexceedthe
followinglimits,withoutpriorapprovalfromOfficeofStatePurchasingandTravel:SPL
(singlepurchaselimit)$25,000,TravelandRestMCCGroupsmayberemovedif
determinedtobenecessaryforgroupaccommodationshowever,theCashMCCGroup
mustremainattachedtotheprofileatalltimes,astheuseofcashisneverallowed,even
duringemergencysituations.
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C.
HigherlimitsdoNOTeliminatetheneedtofollowemergencyprocurementrules,policies,
proceduresand/orexecutiveorders.
ItistheAgencyProgramAdministrator’sresponsibilitytoensurethatallcardsare
returnedtotheiroriginalprofileoncetheemergencydeclarationhasexpiredand/or
whenhigheremergencylimitsarenolongernecessary.
INDIVIDUALP‐CARDCARDHOLDERSSHALL:
1. UseP‐Cardforofficialstatebusinessonly.Nopersonaluse.P‐Cardislimitedtothe
personwhosenameisembossedonthecard.TheP‐Cardshallnotbeusedtopayfor
anotherorloanedtoanotherpersontopayforofficialornon‐officialbusiness
expenses.
2. AttendrequiredagencytrainingandsignaStateCorporateLiabilityCardholder
AgreementForm,annually,acknowledgingcardholder’sresponsibilitiespriorto
receivingthecard.
3. ObtainannualcardholdercertificationthroughtheState’sonlinecertificationtraining
programreceivingapassinggradeofatleast90priortopossessorcontinuingto
possessaStateofLouisianaP‐Card.
4. NeverincludethefullP‐Cardaccountnumberinemails,fax,reports,memos,etc.Ifan
accountnumberisnecessary,onlytheuseofthelastfouroreightdigitsoftheaccount
numberisallowed.
5. SecureassignedWORKSapplicationUserIDs.NevershareUserIDandpassword
and/orleaveworkareawhileloggedintothesystemorleavelog‐ininformationlying
inanunsecurearea.
6. RecognizethattheP‐CardisthepropertyoftheStateofLouisianaandthecardholder
isresponsibleforthephysicalsecurityandcontroloftheP‐Cardanditsappropriate
use.TheCardholderisalsoresponsibleformaintainingthesecurityofcarddatasuch
astheaccountnumber,theexpirationdate,andthecardverificationvalue(CVV),the
3‐digitsecuritycodelocatedonthebackofthecard.
7. NeversendacopyoftheP‐Cardifrequestedbyamerchant.Ifthisisrequiredfor
payment,thenthecardholdermustuseanotherformofpaymentotherthantheState
LiabilityP‐Card.
8. NeveruseanindividualP‐Cardforpersonal,non‐businessexpensesforanyreason.
9. Neverpaytaxesonpurchaseswiththiscard,sinceitisastateliability.SeeSection6.
10. Never,underanycircumstances,usetheP‐Cardtoaccessorattempttoaccesscash.
11. NeveracceptcashinlieuofacredittotheP‐Cardaccount.
12. NeveruseP‐Cardforgiftcards/giftcertificates,withoutpriorapprovalfromtheOffice
ofStatePurchasingandTravel,astheyareconsideredcashandtaxable.
13. NeveruseP‐Cardstoavoidprocurementorpaymentprocedures.
14. NeverusetheP‐Cardforthepurchaseofalcohol,food,travelexpensesor
entertainmentserviceswithoutobtainingpriorwrittenpermissionfromtheOfficeof
StatePurchasingandTravel.Ifrequestedandapproved,alltravelexpense
transactionsmustbeinaccordancewiththecurrentStateLiabilityTravelCardand
CBAPolicyandcurrentPPM49guidelines.Theonlyexceptionsarevehiclerentals.
SeeSection3.A.
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15. NeveruseP‐CardforfuelorvehiclemaintenanceifagencyispartoftheFuelCardand
MaintenanceProgram.However,intheeventthatthefuelprogramisnotcoveredina
certaingeographicarea,thentheP‐Cardmaybeused,anddocumentationofthe
transactionshouldbemaintainedindicatingthereasonswhyafuelcardcouldnotbe
used.
16. Submitallrequiredtransactiondocumentation(bothpaperandun‐editableelectronic
format,onceWorkflowhasbeenimplemented),specialapprovals,etc.,timelyandin
accordancewiththeiragency’sinternalpolicy.Remember,everytransactionmust
haveareceiptwithafulldescription,notagenericdescriptionsuchas“general
merchandise”oritemshouldbefullydocumented/describedelsewhere(bothpaper
andun‐editableelectronicformat,onceWorkflowhasbeenimplemented).Failureto
dososhouldresultincancellationofP‐Card.Allpapersupportingdocumentation,
includingthesignedlogorapprovedelectroniclogandsignedmemostatement,along
withanyfindingsandjustificationsistobescannedintoWorkflowandtiedtoeach
applicabletransaction.Allmentionedabove,willbesenttothesupervisor/approver
forrequiredauditandsignatures,andforwardedtotheagency’sfiscalofficefor
reviewandfilemaintenance.
17. NEVER MAKE A PAYMENT DIRECTLY TO THE BANK in the event that an
unauthorizedchargeisplacedontheindividual’sstatecorporateliabilityP‐Card.
Makingapaymentdirectlytothebankwillcausethemonthlystatementbillingfileto
beoutofbalance,andtheagencywillhavetodeterminethecause.Ultimately,itwill
bedeterminedthatapersonalpaymentwasmade.Inordertoavoidthissituation,
reportanyunauthorizedchargestotheagency’sprogramadministratorimmediately,
alongwithdecisiononhowthefundswillbereimbursedbacktotheagency.
18. Notifytheagency’sprogramadministratoriffraudulentchargesarenoticed,asthe
cardmayneedtobecancelledandanothercardissued.
19. Notifytheagency’sprogramadministratorifuseofacardhaschangedandloweror
higherlimitsarenecessary.
20. ImmediatelyreportalostorstolencardbycallingBankofAmericaat
1‐888‐449‐2273.
D.
STATECORPORATEBUSINESSACCOUNT(CBA)REQUIREMENTS/GUIDELINES
1. AllCBAtransactionsmustbeinaccordancewithPPM49guidelines,
http://www.doa.louisiana.gov/osp/travel/travelpolicy.htm,StateLiabilityTravelCard
andCBAPolicy,http://www.doa.louisiana.gov/osp/travel/corptravcard/travcard‐
cbapolicy.pdf,PurchasingPolicies,RulesandRegulations,LouisianaStatutesand/or
ExecutiveOrders http://www.doa.louisiana.gov/osp/osp.htm.
2. ThepurposeofaCBAistoprovideatoolforagenciestopurchaseairfare,conference
registrationsandassistwithpaymentofhighdollartravelexpensesonly,asper
currentStateLiabilityTravelCardandCBAPolicy.Pleaserealizethatalthoughother
travelrelatedchargesarenowallowedontheCBAaccount,thetravelershouldbe
awarethatthereisnoplasticissuedforaCBAtoensurethatthiswillnotimpairhis
travelplans.
17
3. Theaccount(s)areissuedinthenameoftheagencyandtheagencyprogram
administratoristheprimarypointofcontactforadministeringtheaccounts.The
agencymaydesignateanadministrator/authorizerperaccount.Eachadministrator
hasthesameduties,obligationsandresponsibilitiesasacardholder,asoutlined
throughoutthispolicyspecificallysection4.C.Thecontracttravelagencymustbe
notifiedofauthorizersforeachCBAaccount.
4. CBAaccount(s)shallhaveanoverallcardcyclelimitdeterminedbytheagency.These
limitsshouldreflecttheagency’stravelpatterns.Therefore,theselimitsmustbe
judiciouslyestablishedbytheagencyandadheredtoaccordingly.TheagencyProgram
AdministratormayestablishaneworadditionalCBAaccountthroughBankof
America’son‐linesystem,WORKS.
5. TheCBAaccountsarethedirectliabilityoftheState.Eachagencyisresponsiblefor
ensuringallaccountsarepaidtimelyandinfulleachmonthwithONEelectronicfunds
transfer(EFT)toBankofAmerica.
6. CBAaccountsdonotallowissuanceofaplasticcard.Thesearereferredtoasghost
accounts.Ifitisdeterminedthatpersonalorotherunauthorizedchargesare
occurringontheCBAaccount,appropriatesteps,uptoandincludingdismissal,shall
betakentoresolvethemisuse/abuseoftheaccount.SeeSection5,CardMisuse.
7. ThefullCBAaccountnumbershallneverbeincludedinemails,fax,reports,memos,
etc.Ifanaccountnumberisnecessary,onlytheuseofthelastfouroreightdigitsof
theaccountnumberisallowed.
5. CARDMISUSE
A. FRAUDPURCHASES‐anyuseoftheP‐Card/CBAwhichisdeterminedtobeanintentional
attempttodefraudthestateforpersonalgainorforthepersonalgainofothers.
AnemployeesuspectedofhavingmisusedtheP‐Card/CBAwiththeintenttodefraudthe
statewillbesubjectedtoaninvestigation.Shouldtheinvestigationresultinfindingswhich
showthattheactionsoftheemployeehavecausedimpairmenttostateservice,andshould
thosefindingsbesufficienttosupportsuchaction,theemployeewillbesubjectto
disciplinaryaction.Thenatureofthedisciplinaryactionwillbeatthediscretionofthe
Entity’sAppointingAuthorityandwillbebasedontheinvestigationfindingsandtherecord
oftheemployee.Anysuchinvestigationandensuingactionshallbereportedtothe
LegislativeAuditor,theOfficeofInspectorGeneralandtheDirectoroftheOfficeofState
PurchasingandTravel.
B. Non‐ApprovedPurchase–apurchasemadebyaStatecardholderforwhichpaymentby
thestateisunapproved.Anon‐approvedpurchasediffersfromafraudpurchaseinthatitis
anunintentionalmisuseoftheP‐Card/CBAwithnointenttodeceivetheagencyfor
personalgainorforthepersonalgainofothers.
Anon‐approvedpurchaseisgenerallytheresultofamiscommunicationbetweena
supervisorandthecardholder.Anon‐approvedpurchasecouldoccurwhenthecardholder
mistakenlyusestheP‐Card/CBAratherthanapersonalcard.
Whenanon‐approvedpurchaseoccurs,thecardholdershouldbecounseledtousemore
careinhandlingoftheP‐Card/CBA.Thecounselingshouldbeinwritingandmaintainedin
theemployee’sfilefornolongerthanoneyearunlessanotherincidentoccurs.The
18
employeeshouldbemadetopayfortheitempurchasedinappropriately.Shouldanother
incidentofanon‐approvedpurchaseoccurwithina12‐monthperiod,theEntity’s
AppointingAuthorityshouldconsiderrevocationoftheP‐Card/CBA.
Consequencesforeithertypeofpurchasementionedabovemustbeclearlydocumentedin
theagencypolicyandfullyexecutedwhenapplicable.
C. MERCHANTFORCEDTRANSACTIONS
Commercialcardsareacceptedbyavarietyofmerchantsthatprocesstransactionsonlyif
approvedbytheissuingbanktherebyabidingbythecardcontrolsinplace.Merchant
transactionsareprocessedusingoneofthe2stepsasfollows:
1. Merchantsprocesstransactionsagainstcardcontrols(MCC,limits,expirationdate,etc.)
and,ifapproved,receiveanauthorizationnumber.
2. Merchantssubmitthetransactionsforpaymentfromthebank.
 Inrareinstances,merchantswillcircumventtheauthorizationprocessandonly
performstep2.Thismeansthatthemerchantdidn’tprocessthetransaction
againstthecardcontrolsandthereforedidnotreceiveanauthorizationnumber.
 Ifthishappens,themerchanthasforfeitedalldisputerightsandthetransaction
canbedisputedandunlessthemerchantcanprovideavalidauthorization
number,thedisputewillberesolvedinthecardholdersfavor.
D. CARDANDWORKSUSERID/PASSWORDSECURITY
Eachcardholder,CBAadministrator,agencyprogramadministrator,auditor,cardholder
approver,etcisresponsibleforthesecurityoftheircard,UserID(s)andpassword(s),and
thereforeshould:
•NeverdisplaytheirCardAccountNumber,WORKSandWORKSWorkflowUserID
numbersandpasswordsaroundtheirworkarea.
 NevershareUserIDsandpasswordsand/orleaveworkareawhileloggedintothe
systemorleavelog‐ininformationlyinginanunsecurearea.
•NevergivehisorherCardAccountNumber,UserIDsorpasswordstosomeoneelse.
•NeveremailthefullaccountnumbersorUserIDnumbersorpasswordsunderany
circumstances
6. SALES TAX
A. P‐Card/CBAchargesareadirectliabilityoftheState;therefore,LouisianaStatesalestax
shouldnotbechargedoncardpurchases.
B. Cardholders should make every effort at the time of purchase to avoid being charged
LouisianaStatesalestax.
C. In the event state sales tax is charged and a credit is warranted, it will be the
cardholder'sresponsibilitytohavethevendor‐merchant(notBankofAmerica)issuea
credittothecardholder'saccount.
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D. It is State Policy not to pay Louisiana State sales tax; however, agencies may exempt
cardholders from obtaining a credit from the vendor‐merchant for state sales tax
charges of $25 or less. If a cardholder continually allows taxes of $25 or less to be
chargedtothecard,correctivemeasuresmustbetaken.ItistheAgency’sresponsibility
to monitor these sales tax transactions to ensure corrective action is taken against
repeatoffenders.
E. SeecurrentStateLiabilityTravelCardandCBAPolicyforstaterelatedtravel
exemptionshttp://www.doa.louisiana.gov/osp/travel/corptravcard/travcard‐
cbapolicy.pdf.
7. 1099REPORTABLEVENDORS
Forthisprogram,1099reportingresponsibilityisassumedbyVISA.
8. DOCUMENTATION
A. COMPLETEDOCUMENTATION
1. Ensurethatdocumentationisadequateandsufficienttoadheretocurrent
purchasingpolicies,rules,regulations,statutes,executiveorders,StateLiability
“LaCarte”PurchasingCardandCBAPolicy,forrecordingofexpendituresinthe
State/AgencyaccountingsystemandtheStateLiabilityTravelcardandCBAPolicy
andPPM49,ifapplicable.OnceanagencyhascompletedimplementationofWORKS
Workflow,theagencymustensurethatallsupportingdocumentationalongwith
receiptsarescannedandattachedtoeachcorrespondingtransaction.Agencies
shouldensurethatimmediatesupervisors/approversareverifyingandensuringthat
thesecontrolsarebeingmetandthattransactionsareappropriate,accurate,havea
businesscaseandbusinessneedforthepurchase,allreceiptdatesandother
supportingdocumentationdatesareapplicablewithknownneedorbusinesstravel,
ifapplicable,andapproved.Documentationofapprovalmustbeaccomplishedbya
signatureonapaperP‐Cardlog,andonceagencyhascompletedWorkflow
implementation,electronicallyonlinebysigningoffonthetransaction.Approvalby
theapprovercertifiesthatthedocumentationisacceptableforeachtransaction,that
itwasforofficialstatebusiness,thatitisincompliancewithappropriaterulesand
regulations,etc.,asmentionedaboveandthatithasbeenreviewedandisapproved.
2. Documentationisrequiredforallpurchasesandcredits.Foritemspurchased
overthecounter,thecardholdershouldobtainthecustomercopyofthe
receipt.Whenorderingbytelephone,fax,orcomputer,thecardholdermust
obtainapackinglistorsimilardocument.Foritemssuchasregistrations,wherethe
vendordoesnotnormallygenerateareceiptorpackingslip,acopyoftheordering
document may be used. Acceptable documentation must include a line description,
withfulldescriptionnotageneric“generalmerchandise”description,andlineitem
pricingforthepurchase.Electronicreceiptsareallowediftheyareun‐editableand
aremaintainedincompliancewiththeagencyretentionpolicy.
3. Forinternetpurchases,theprintoutoftheorderconfirmationshowingthedetails,
ortheprintoutoftheorderdetails,ortheshippingdocumentifitshowswhatwas
purchased,thequantityandthepricepaidsufficefortheitemizedreceipts.
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4. When the electronic Workflow in WORKS online system is implemented, the
cardholder is issued a unique login User ID number, along with a password.
Immediate supervisors or designated approvers are to utilize their unique User ID
andpasswordtocertifyandelectronicallysignoffoneachtransaction.(SeeSection
5.D) Audit trails exist within the software with date and time stamps for sign‐offs
andapprovals.
5. The agency cardholder approvers will forward all supporting documentation along
with invoices, receipts and signed paper or approved electronic log, by both
cardholder and approver, and signed statement, by both cardholder and approver,
and any findings and justifications to the agency’s fiscal office for review and for
maintenanceofthefilesinaccordancewithrecordretentionlaws.Thisfilemustbe
centrally located in the agency’s fiscal office and will be subject to review by the
Office of State Purchasing and Travel, the Louisiana Legislative Auditors Office and
anyotherdulyauthorizedauditor.
6. Allsystementriesandscannedsupportingdocumentation,whenutilizingWorkflow
andelectronicapprovalsaremaintainedelectronicallywithintheWORKSWorkflow
onlinesystemforupto3years.Ifanagencyrequiresdocumentationretentionfor
more than 3 years, it is the responsibility of the agency to obtain and archive the
transactiondataannually.
B. INDIVIDUALCORPORATELIABILITYP‐CARDS
IfarequestismadeandapprovalgrantedfortheP‐Cardtobeusedfortravelexpenses,
itwillbeeachcardholder’sresponsibilitytosubmittheirtravelexpenseformandall
requiredtransactiondocumentation(bothpaperandun‐editableelectronic,once
implementedintoWorkflow),specialapprovals,etc.,timelyandinaccordancewiththeir
agency’sinternalpolicytohelpensureitispaidtimelybytheState.
C. CORPORATEBUSINESSACCOUNTS(CBA)
AdministratorsfortheCBAaccountswillmaintainrecords/approvalssufficientto
reconciletheCBAstatementtoensureitispaidtimelybytheState.EachCBA
administratorandtheapproverisresponsibleforensuringthatdocumentationis
adequateandsufficienttoadheretoallrules,regulations,laws,statutes,policies,PPM49
guidelinesandAccountingguidelinesforrecordingofexpenditures.CBAadministrators
musthaveanapproverwhoisasupervisoratleastonelevelhigherthantheCBA
administrators.CBAadministratorsaretofollowallindividualcardholderprocedures,
trainingsandcertifications,rules,regulations,guidelines,asoutlinedinthispolicyand
theagencypolicy,includingforwardingsignedlogorapprovedelectroniclog,byboth
administratorandapprover,signedstatement,bybothadministratorandapprover,and
supportingdocumentationtoagency’sfiscalofficeforreviewandfilemaintenance.
9. PAYMENTPROCEDURESFORINDIVIDUALP‐CARD,CBAANDEVPACCOUNTS
A. PAYMENTPROCEDURES
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TheAgencywillensurethatnecessaryproceduresandcontrolsareinplaceforprompt
payment,reconciliationandcostdistributionofchargesandcredits.Agencyspecific
policiesandproceduresmustbedeveloped.Thesepoliciesshouldaddressrequired
approvalsandauthorizingprocedures.Copiesofthispolicymustbemadeavailableto
allprogramparticipantsandotherpersonnelresponsibleforP‐Card/CBA.
1. BankofAmericawillsendpaperstatementsand/oranelectronicfilecontainingall
cardholdertransactions.Thesefilesmaybeusedforreportingandreconciliation.
2. ThepaperstatementsandtheelectronicStatementBillingFile,whenapplicable,will
besentafterthecloseofthebillingcycle.Paymentmustbemadeelectronicallyto
BankofAmericawithin25daysofstatementbillingdate.
B. ISISINTERFACEAGENCY
1. ThebillingcycleforallISISAgenciesendonthe5thofeachmonth.TheStatement
BillingFilewillbeusedforISISAgenciestocreateaP3(P‐CardVendorPayment
VoucherForm)andinterfacetoAFS.Thisdocumentwilluseeithertheallocated
generalledgercodingenteredorthedefault/overrideaccountingcodesassignedto
thetransactionatthetimeofinterfacebetweenBankofAmerica(BOA)andISIS.The
interfacewillautomaticallycreatetheP3documenteachmonth.Noactionis
requiredbyISISAgenciesforpayment.Foragenciesthathaveimplementedthe
WORKSWorkflowsystemforanelectronicreconciliationprocess,theagencywill
designatethoseemployee(s)taskedwithmaintainingtheuserdata,aswellasthose
thatwillberesponsibleformaintainingthegeneralledgercodingrestrictionswithin
WORKSWorkflow.
2. TheP3documentwilloverridebudgetchecksandcashchecksinAFSandmust
produceanelectronicfundstransfer(EFT)tobesenttoBankofAmerica.TheEFT
requestwillbeprocessedonthe25thofeachmonthtoallowfortimelypayments
throughouttheyear.
C. NON‐ISISINTERFACEAGENCY
1. AgenciescanusetheStatementBillingFiletointerfacetotheiraccountingsystem
throughWORKSWorkfloworusepaperstatementsandmustproduceONE
electronicfundstransfer(EFT)toBankofAmerica.
D. LaGOVAGENCY
1. ThebillingcycleforallLaGovagencieswillendonthe5thofeachmonth.The
StatementBillingFilewillbeusedtocreatesummaryinvoicesthatposttheliability
toBankofAmerica’svendoraccount.Theinterfacewillautomaticallycreatethe
invoicedocumentseachmonth.NoactionisrequiredbyLaGovagenciesforpayment
tooccur.Agencieswilldesignateprogramadministratorstaskedwithmaintaining
themasteraccountingcodeforeachcardholderwithinWORKS.
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2. Theinvoicedocumentmustproduceanelectronicfundstransfer(EFT)tobesentto
BankofAmerica.TheEFTwillbeprocessedonthe25thofeachmonthtoallowfor
timelypaymentsthroughouttheyear.
E. EVPPAYMENTS
1. Eachworkday,AFScreatesEFTsforthevendorpaymentsscheduledforthatday.
EFTspayabletovendorsthatparticipateinEVParesenttoBOAforpaymentviathe
vendor’svirtualcreditcard.Journalvouchers(J5)arecreatedandprocessedeach
daytoaccountforthedeferreddisbursementofcash.ThebillingcycleforallISIS
agenciesendsonthelastdayofeachmonth.Onthe20thdayofthemonth(orthe
immediatelyprecedingworkday,ifthe20thisanon‐workday),information
providedbyBOA/WORKSconcerningEVPpaymentsthathavebeendrawnby
vendorsduringthebillingcycleisusedtocreatejournalvouchers(J5)thatreverse
theearlierJ5sandpaymentvouchers(P5)thatinitiateacorrespondingEFTpayment
toBOAthatsameday.TheP5documentswilloverridebudgetchecksandcash
checksinAFS.NoactionisrequiredbyISISagenciesforthispayment,unlessaP5
documentisrejectedwhenprocessedbyISIS.Timelycorrectionofrejectionswillbe
necessarytoinsurepaymenttoBOAbythepaymentduedateonthe25thofthe
month.
10. RECONCILIATIONANDCOSTDISTRIBUTION
A. Documentationmustbeobtainedindicatingthedateofpurchase/service,thevendor
name,completedescriptionoftheitem,notagenericdescriptionsuchas“general
merchandise”,purchaseamount,andreceiptdate.Foragenciesthathavealready
implementedWORKSWorkflowcardholder/approver/accountantwouldenter
accountingdistributioninformationforfund/agency/organizationnumberandobjectas
thesewouldallberequiredintheonlineWorkflowsystem.Reportingcategorysub
objectandactivityareoptional.AgenciesthathavenotimplementedWorkflow,may
continuetouseapaperlog,pertinentaccountinginformationmayberecordedonthe
“P‐CardLog”orrecordinginformationdirectlyonthereceiptfromthevendorforeach
purchase,serviceand/orcreditmadewithP‐Card/CBA.Agencypolicywilldetermine
whoprovidesthisinformationandhowitistransmittedtotheaccountingdepartment.
AllsupportingdocumentationincludingreceiptsmustbescannedintoWorkflow,tiedto
thetransactionwithoriginaldocumentationforwarded,includingsignedpaperlogor
approvedelectroniclog,byboththecardholderandapprover;thesignedmemo
statement,bybothcardholderandapprover,alongwithanyfindingsandjustifications,
totheagency’sfiscalofficeforreviewandmaintenanceoffiles.
B. CardholderswillreceivepaperbillingstatementsmonthlyfromBankofAmericawithin
approximately5businessdaysofthecloseofthebillingcycle.Ifthecardholder
statementisnotreceivedtimely,thecardholdermustnotifytheagencyprogram
administratorimmediatelysothatastatementcanbeobtainedforreconciliation
purposes.IftheagencyhascompletedtheimplementationoftheWORKSWorkflow
onlinesystem,apaperbillingstatementisnotrequiredtoreviewandapprovethe
transactions.Transactionsareavailableforprocessingonlineassoonasthetransaction
poststotheonlinesite.
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C. Thecardholdermustreconcilepurchases/serviceschargedduringthebillingcycleby
matchingthebankbillingstatementtohisP‐Cardlog/record,untiltheagencyhas
implementedWorkflow,orusingtheWORKSWorkflowonlinesystemandthe
documentationobtainedfromthevendors.Thedocumentation(bothpaperand
uneditableelectronic,onceimplementationintoWorkflowhasbeencompleted)willbe
reviewedandcertifiedbythecardholderasreceivedorreportedasadisputeditem.
OnceWorkflowhasbeenimplemented,thecardholdermustscanallsupporting
documentation,receipts,etc.,intoWorkflowandtieeachscantotheapplicable
transaction.Thecardholderthenforwardsallsupportingscanneddocumentationtohis
immediatesupervisor/approver.Foragenciesthathavecompletedimplementationof
theWORKSWorkflowsystem,whenacardholderapprovesatransactiononline,his
signoffmovesthetransactiontothequeueoftheirapprover.
D. Theimmediatesupervisorapprover,whoistobeatleastonelevelhigherthan
cardholder,mustreviewtheinformationanddocumentationenteredandscannedinto
Workflow,andsubmittedbythecardholder.Theapprover,tobedeterminedbyeach
agencywhoshouldbeanimmediatesupervisorandatleastonelevelhigherthanthe
cardholder,mustverifythatacceptablecompletedocumentationexists(bothpaperand
uneditableelectronic,onceWorkflowhasbeenimplemented)tosupporteachpurchase,
serviceand/orcredit,verifythatpurchasesareforofficialstatebusiness,andthat
purchases/servicescomplieswithanycurrentPurchasingPolicies,Rulesand
Regulations,LouisianaStatutes,ExecutiveOrders,StateCorporateLiability“LaCarte”
PurchasingCardPolicy,StateLiabilityTravelCardandCBAPolicyand/orPPM49,if
applicable,asallmustbefollowedduringtheuseoftheLaCartePurchasingCardand
thispolicy.TheimmediatesupervisorapprovermustsigntheP‐Cardlogor
electronicallyapprove,onceWorkflowhasbeenimplemented,alongwiththesigningof
thememostatementcertifyinghisreviewandapproval.Whilemultipletransactionscan
besignedoffatonetimebyselectingmorethanonetransaction,itistheApprover’s
responsibilitytoverifythevalidityofeachtransaction.Thecardholdershallneverbe
thefinalapproverofhisownmonthlyP‐Cardlog/onlinetransactions.All
supportingdocumentation,includingthesignedlogorapprovedelectroniclogand
signedmemostatement,bybothcardholderandapprover,alongwithanyfindingsand
justifications,mustthenbeforwardedtotheagency’sfiscalofficeforreviewand
maintenanceofthefile.
E. Onceallapprovalsandauditsbycardholderapprovershavebeenobtainedand
forwardedtotheagency’sfiscaloffice,theagency’sfiscalofficemustreviewreceiptsin
theprogramjournalvoucherstocorrectanynecessarycodingchanges.All
documentationmustthenbehousedintheagency’sfiscaloffice.
F. Itiscrucialthatallsupportingdocumentation,includingapprovaldocument(s),
etc.,besenttotheagency’sfiscalofficeandbemaintainedinonecentrallocation
availabletoauditorsandnotscatteredwithindifferentlocations.
G. Ifitisdeterminedthatpersonalorotherunauthorizedchargesareoccurringonthe
card,appropriatesteps,uptoandincludingdismissal,shallbetakentoresolvethe
misuse/abuseofthecard.(SeeSection5;CardMisuse)
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H. Uponnotificationbytheimmediatesupervisor/approverthatthecardholder
reconciliationhasbeenapproved,theaccountingsectionwillensurethatthecharges
aredistributedtotheappropriateaccountingcodes.
I. ItistheresponsibilityofeachagencytocontacttheBankifapaperstatementisnot
receivedtimely.Agenciesshouldcompletethereconciliationanddistributionprocesses
eachmonthandpriortoreceivingthenextbillingcycle.
J. ISISINTERFACEAGENCY
1. ISISAccountingsectionsmustreviewtheP3’simmediatelyupontheirpostingand
determineifanydiscrepanciesexistbetweenthebillingstatementandtheP3’s.Ifa
discrepancydoesexist,theagencyAccountingdepartmentshouldcontactthe
agency’sprogramadministratorand/orBankofAmericaAccountSpecialistto
determinehowthediscrepancywillbecorrected.Oncethisinformationisreceived,
AccountingmustcontactOSRAP(225)342‐1053.OSRAPwillthendetermineif
manualP3’shavetobedeveloped.Thismusttakeplacepriortothe25thofeach
month.
2. Miscellaneouschargesmadetothecorporateaccountmustbereviewed,approved
andreconciled.MiscellaneouschargeswilleitherdefaulttothePPPPcodeorthe
overridecodefromWORKSWorkflowwillbeapplied.Agencyaccounting
departmentsmustmovethesechargestotheproperORGN.
3. Ifacardholder’sspendingdefaultstoPPPPortheoverridecodeprogrammedin
WORKSWorkflow,ratherthantheircorrectORGN,anerrorhasoccurred.TheP‐
Cardexceptionsreportandthe1G08reportofdetailedtransactionscanbeusedto
determinethereasonforacardholder’sspendingorcodingthetransactiontothe
defaultPPPPortosomeotherincorrectcode.Theagencyprogramadministrator/
accountingdepartmentmusttakestepstoresolvetheitemsonthereportby
contactingthebankandOSRAPifnecessarytocorrecttheroutingerror.Thisshould
bedonepriortoreceivingthenextmonth’sstatementtopreventreoccurringerrors.
Cardholderswhorepeatedlyhaveallocationerrorsshouldbecounseledand
retrainedifnecessaryontheWORKSWorkflowprocessandcoding.
4. ISISAgencieswillprepareajournalvoucherdocument(J6orJ2orcreateaREJ6
recordtoautomaticallygeneratetheJ6eachmonth)tocreditthedefaultaccounting
codes(P‐Cardclearingorganizationandobject)anddebittheappropriate
organization,object,reportingcategory,etc.Note:PaymentforallISISAgencieswill
bemadeautomaticallyonthe25thofeachmonthregardlessofthestatusofthe
reconciliationprocess.
5. ISISAgenciesmustreconcilethebillingstatementatthecorporateaccountlevelto
theelectronicpaymentmadetoBankofAmerica.Allchargesand/orcreditsshould
beclearedfromtheP‐CardclearingorganizationseachmonthforISISAgencies.
K. NON‐ISISAGENCIES:
Allchargesmadetothecorporateaccountmustbereviewed,approvedandreconciled.
Agencieswillreconcileanddistributecoststotheiraccountingsysteminatimely
mannerandaccordingtoagencypoliciesandprocedures.Note:reconciliationmaytake
placebeforeorafterpaymentforNon‐ISISAgenciesbutpaymentshallbetimelyandin
fulleachmonth,withONEelectronicfundstransfer(EFT)toBankofAmerica.
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L. LaGOVAGENCIES
LaGov Accounting sections must review the Statement Billing File (SBF) invoice postings to
determine if there are discrepancies between the billing statement and the SBF file invoice
postings. If a discrepancy exists, the agency Accounting department should contact the
agency’s Program Administrator. The Program Administrator will work with their Bank of
America Account Specialist to determine how the discrepancy will be corrected. The agency
Accounting department will make the appropriate entry in LaGov to correct the discrepancy.
This must take place prior to the 25th of each month.
Charges made to the corporate account must be reviewed, approved, and reconciled. The
charges will post based on the default assigned in WORKS. The agency Accounting
department must move these charges to the appropriate account assignment values
(GL/Business Area/Fund/Cost Center, etc.).
If a cardholder’s transaction posts to the default fund/cost center defined in LaGov, then an
error has occurred. The Interface error report may be used to identify the reason the
transaction posted to the default. The agency Program Administrator and/or accounting
department must take steps to resolve the items on the report. This should be done prior to
receiving the next month’s statement to prevent reoccurring errors. Cardholders who
repeatedly have allocation errors should be counseled and retrained, if necessary, on the
WORKS coding.
LaGov agencies will enter a journal voucher to credit the default account codes and debit the
appropriate GL/Fund/Cost Center, etc., Note: Payment for all LaGov agencies will be made
automatically on the 25th of each month regardless of the status of the reconciliation process.
LaGov agencies must reconcile the billing statement at the corporate account level to the
electronic payment made to Bank of America. All charges and/or credits should be cleared
from the default account codes each month for LaGov agencies.
M. EVPPAYMENTS
Vendors who choose the option to enroll with the EVP program are flagged on the ISIS
vendor tables to receive their payments through the EVP program of the State with Bank of
America (BOA). Agencies will process their payments to vendors for goods and services
purchased as usual. The mechanism by which vendors get paid will be determined by a flag
on the vendor table as currently done. If a vendor is flagged as an EVP vendor, payments to
the vendor will be made through the EVP process without the agency directing this means of
payment. The EVP program allows vendors to be paid through the vendor’s virtual account
with BOA. An electronic mail is generated and sent to the vendor to notify them of the
availability of payments and the availability of funds placed in their account for withdrawal.
State agencies will notice movement of cash from Cash Account 6000 (ISIS Disbursement
Cash Account) to cash account 6PCD (Cash P-Card Tier II). The cash account 6PCD will be
reduced when vendors draw down their funds from their virtual accounts with BOA for the
invoices they have paid, and when the BOA bill is paid. Agencies do not need to approve any
of the transactions in the system after approving the payment voucher they always prepare to
make payments.
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For internal control purposes, agencies must monitor their cash position, monitor their
outstanding payments, and vendor draw downs through WORKS. For ISIS agencies, a 1G64
report will be generated that will provide detail of the EVP transactions daily. OSRAP will
also be responsible for reconciling the cash account 6PCD with transactions from the BOA
paid/billing file. BOA has also created standard reports in WORKS that will allow each
agency to see their EVP payments. These reports will help agencies reconcile outstanding
EVP to their 6PCD cash account and also to see what payments are still outstanding (much
like the outstanding checks report). Control Agencies like Office of Statewide Reporting and
Accounting Policy (OSRAP) and the State Treasurer’s Office (STO) will have access to
reports in WORKS that will allow them to see EVP activity by all state agencies.
11. WAIVERS
A.EXCEPTIONS 1. TheDirectorofStatePurchasingandTravel,ordesignee,maywaiveinwritingany
provisionsoftheseregulationswhenthebestinterestoftheStatewillbeserved.
TheDepartmentHeadandAgencyProgramAdministrators,bysigningthisPolicy,acknowledge
andacceptresponsibilitiesintheadministrationofthisprogramasoutlinedherein.
__________________________________
_____________________________________________
DepartmentHead
LaCartePrimaryAgencyProgramAdministrator
_____________________________________________
LaCarteSecondaryAgencyProgramAdministrator
___________________________________
Agency
___________________________________
Date
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